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SEC Comment Letter for EDIETS COM INC (CIK 0001094058) — Jun 24, 2005

EDIETS COM INC (CIK 0001094058)
Date: June 24, 2005 · CIK: 0001094058 · Accession: 0000000000-05-032401

AI Filing Summary & Sentiment

Date
June 24, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
EDIETS COM INC (CIK 0001094058)

Letter

Robert T. Hamilton Chief Financial Officer EDiets.com, Inc 3801 W. Hillsboro Boulevard Deerfield Beach, Florida 33442 Form 10-Q for the quarter ended March 31, 2005 File No. 0-30559

Re: EDiets.com, Inc Form 10-K for the year ended December 31, 2004 Filed March 22, 2005

Dear Mr. Hamilton:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

							June 24, 2005

Via U.S. Mail and Fax (954-360-9095)

Robert T. Hamilton
Chief Financial Officer
EDiets.com, Inc
3801 W. Hillsboro Boulevard
Deerfield Beach, Florida 33442

Re:	EDiets.com, Inc
	Form 10-K for the year ended December 31, 2004
      Filed March 22, 2005

	Form 10-Q for the quarter ended March 31, 2005

	File No. 0-30559

Dear Mr. Hamilton:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

     						 Sincerely,

       						Larry Spirgel
    						Assistant Director

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Mr. Earle A. MacKenzie
Shenandoah Telecommunications Company
January 31, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

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